Search Results - "International tax and public finance"

Journal Article

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies

by Alm, James Published in International tax and public finance (01.02.2012)

“...In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I...”

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Journal Article

Public policies against global warming: a supply side approach

by Sinn, Hans-Werner Published in International tax and public finance (01.08.2008)

“...The countries that have ratified the Kyoto Protocol have pledged to limit global warming by reducing the demand for fossil fuels. But what about supply? If...”

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Shadow economies around the world: novel insights, accepted knowledge, and new estimates

by Buehn, Andreas Schneider, Friedrich Published in International tax and public finance (01.02.2012)

“...This paper is a first attempt to study the impact of enforcement on the shadow economy. Using a MIMIC model, we find that a higher share of sub-national...”

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The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons

by Chatagny, Florian Soguel, Nils C Published in International tax and public finance (01.06.2012)

“...This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between...”

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Journal Article

Toward A Second-Generation Theory of Fiscal Federalism

by Oates, Wallace E Published in International tax and public finance (01.08.2005)

“...International Tax and Public Finance, 12, 349–373, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Toward A Second-Generation...”

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Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy

by Slemrod, Joel Weber, Caroline Published in International tax and public finance (01.02.2012)

“...Empirical research about tax evasion and the informal economy has exploded in the past few decades, seeking to shed light on the magnitude and (especially...”

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Journal Article

How do institutions affect corruption and the shadow economy?

by Dreher, Axel Kotsogiannis, Christos McCorriston, Steve Published in International tax and public finance (01.12.2009)

“...This paper analyzes a simple model that captures the relationship between institutional quality, the shadow economy, and corruption. It shows that an...”

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Journal Article

Empirical evidence on the effects of tax incentives

by Klemm, Alexander Van Parys, Stefan Published in International tax and public finance (01.06.2012)

“...This paper considers two empirical questions about tax incentives: (i) are incentives used as tools of tax competition and (ii) how effective are incentives in...”

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Journal Article

Tax morale and public spending inefficiency

by Barone, Guglielmo Mocetti, Sauro Published in International tax and public finance (01.12.2011)

“...Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has...”

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Journal Article

Corruption and the shadow economy: like oil and vinegar, like water and fire?

by Buehn, Andreas Schneider, Friedrich Published in International tax and public finance (01.02.2012)

“...From a theoretical point of view, the relationship between corruption and the shadow economy is ambiguous: They can either be substitutes or complements. This...”

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Journal Article

Taxation and Foreign Direct Investment: A Synthesis of Empirical Research

by de Mooij, Ruud A Ederveen, Sjef Published in International tax and public finance (01.11.2003)

“...International Tax and Public Finance, 10, 673–693, 2003 c 2003 Kluwer Academic Publishers. Printed in the Netherlands. T axation and Foreign Direct Investment...”

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Journal Article

Profit shifting in the EU: evidence from Germany

by Weichenrieder, Alfons J Published in International tax and public finance (01.06.2009)

“...The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate...”

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Journal Article

Corporate tax revenues in OECD countries

by Clausing, Kimberly A Published in International tax and public finance (01.04.2007)

“...This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over the time period 1979–2002. A decomposition...”

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Journal Article

Evaluating Tax Policy for Location Decisions

by Devereux, Michael P Griffith, Rachel Published in International tax and public finance (01.03.2003)

“...International Tax and Public Finance, 10, 107–126, 2003 null C 2003 Kluwer Academic Publishers. Printed in The Netherlands. Evaluating T ax Policy for Location...”

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Journal Article

Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938

by Aidt, Toke S Jensen, Peter S Published in International tax and public finance (01.06.2009)

“...We study the consequences of the extension of the voting franchise for the size of (central) government and for the tax structure in ten western European...”

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Journal Article

Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands

by Allers, Maarten A Elhorst, J Paul Published in International tax and public finance (01.08.2005)

“...International Tax and Public Finance, 12, 493–513, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Ta x Mimicking and Y...”

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Journal Article

Human capital and optimal positive taxation of capital income

by Jacobs, Bas Bovenberg, Ary Lans Published in International tax and public finance (2010)

“...This paper analyzes optimal linear and non-linear taxes on capital and labor incomes in a life-cycle model of human capital investment, financial savings, and...”

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Journal Article

An applied analysis of ACE and CBIT reforms in the EU

by Mooij, Ruud Devereux, Michael Published in International tax and public finance (01.01.2011)

“...textabstractWe assess the quantitative impact of two reforms to corporation tax, which would eliminate the differential treatment of debt and equity: the...”

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